Self-Employment Tax: Today’s World of Sharing, LLCs, & Tax Reform

Date: Friday, November 17, 2017
Instructor: Annette Nellen
Begin Time:  12:00pm Pacific Time
1:00pm Mountain Time
2:00pm Central Time
3:00pm Eastern Time
CPE Credit:  2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC

Self-employment tax has become a more frequent issue today. Every year we see court decisions involving LLCs as well as whether certain activities are businesses or hobbies. Short-term rentals, such as via Airbnb, may generate SE tax obligations. This webinar reviews the rules and issues regarding self-employment taxes, how to avoid problems, and how tax reform might change the rules and practice considerations.

Who Should Attend
Practitioners seeking better understanding of the self-employment rules and common issues that arise and how to avoid them.

Topics Covered

  • Basics of the self-employment tax statute and regulations
  • Types of taxpayers and activities subject to self-employment tax
  • A review of recent cases
  • Relevance of SE tax in tax reform
  • Due diligence considerations and avoiding problems

Learning Objectives

  • Identify when an individual is subject to self-employment tax
  • Recognize due diligence steps to avoid problems in the SE tax area

Level
Basic

Format
Live webinar

Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
None

Advance Preparation
None

Registration Options
Individual
Group
*Note: 3 or more qualifies for discounted Group Participant Fee

Fees
Regular Fee$79
Group Participant Fee$59
Unlimited Webinar Pass Fee$0

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